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国务院1985年以国发[1985]63号文件发布了《国营企业固定资产折旧试行条例》(以下简称“试行条例”),并要求在1988年至1990年期间分批调整非工交企业的折旧率。根据国务院文件精神,财政部决定从1989年起对国营商贸金融企业按“试行条例”的规定实行分类折旧办法。为此,制定了《国营商贸金融企业固定资产折旧办法》(以下简称“办法”)。长期以来,国营商贸金融企业一直实行综合折旧办法,折旧率一般在4%—5%。综合折旧办法,计算比较简便,但弊病较多,主要是不能正确反映企业各类固定资产的更新周期或使甩年限,不利于准确计算折旧,不利于固定资产更新改造,不利于加强固定资产管理。目前国营工交企业已全部实行分类折旧办法。国营商贸金融企
In 1985, the State Council released the Provisional Regulations on Depreciation of Fixed Assets of State-owned Enterprises (hereinafter referred to as the “Provisional Regulations”) on the basis of Guo Fa [1985] No. 63 Document and demanded that the non-industrial enterprises should be adjusted in batches between 1988 and 1990 Depreciation rate. According to the spirit of the document of the State Council, the Ministry of Finance decided to introduce the classification depreciation method according to the provisions of “Provisional Regulations” for state-owned commerce and financial enterprises since 1989. To this end, formulated the “Measures for the Depreciation of Fixed Assets of State-owned Commerce and Finance Enterprises” (hereinafter referred to as the “Measures”). For a long time, State-owned commercial and financial enterprises have been implementing a comprehensive depreciation method, with a depreciation rate of 4% -5%. Comprehensive depreciation method, the calculation is relatively simple, but more ills, mainly because it can not correctly reflect the update cycle of various types of fixed assets or make the rejection deadline is not conducive to accurate depreciation, is not conducive to the renovation of fixed assets is not conducive to strengthening the management of fixed assets . At present, state-owned industrial and commercial enterprises have all implemented the classified depreciation method. State-owned commercial and financial enterprises